Our Practice

In this section we decided to share with you some actual and interesting questions from our practice. We hope that these materials will be interesting and useful the visitors of our web-site, among whom can possibly be You our potential client.

Material is given in language of origin. When quoting or other usage of material, published on the web-site www.pspaudit.com.ua, reference to Audit company PSP Audit is obligatory. The complete or partial reproducing or circulating of material by all means is assumed only by writing permission of Audit company PSP Audit.

11.05.2012 Overview of the latest legislation news, April 2012
24.04.2012 Responsibility for unregistered tax invoice should be shifted from the buyer to the seller - opinion, Interfax-Ukraine
19.04.2012 Round Table: "Audit in Ukraine: the regulation and development," LigaBusinessInform
19.04.2012 We managed to wait the simplification? Dengi magazine, commentary by Dmytro Sushko, managing partner of PSP Audit
11.04.2012 Overview of the latest legislation news, March 2012
02.04.2012 Enlargement of the Audit Chamber will lead to interventions in the audit market - opinion, Interfax-Ukraine
23.03.2012 Review of the latest interpretations of state authorities in March 2012
13.03.2012 Overview of the latest legislation news, February 2012
07.03.2012 Be careful: buyers receive bonuses from VAT! LIGA:ZAKON, an article by managing partner at PSP Audit Dmytro Syshko
02.03.2012 PSP Audit with all heart congratulates all women with 8th of March
02.03.2012 The new tax return, Yurgazeta, an article by Auditor of PSP Audit Julia Kaminska
02.03.2012 Video with Dmytro Sushko for the TV-program "Business Cuisine" (TVi) on "The tax reloaded"
02.03.2012 "Azarov promises entrepreneurs a paradise", the Black Sea Broadcasting, a comment by Dmytro Sushko
29.02.2012 PSP Audit succeed in external inspection on control of audit services quality
27.02.2012 Internet-conference "Peculiarities of taxation of transactions with securities and other financial instruments"
27.02.2012 Comment by Dmytro Sushko for TV 1 Business Channel on simplified taxation system
27.02.2012 Comment by Dmytro Sushko for TV TONIS on simplified taxation system
24.02.2012 Possible changes in the Tax code: eco-tax, single tax and VAT, Finobzor, comment
23.02.2012 MPs rejected the idea of a moratorium on inspection of the simplified taxation systems in 2012 - an opinion, Interfax-Ukraine
10.02.2012 Overview of the latest legislation news, January 2012
03.02.2012 Professional responsibility of PSP Audit is insured for UAH 500,000
01.02.2012 The requirements of the Tax Service to explain the income source
01.02.2012 Comment by Dmytro Sushko for TV Channel Ok on the application of the simplified taxation system
25.01.2012 Announcement: Interview by Dmitry Sushko for the TV-program "Business Cuisine" (TVi) on simplified taxation system
25.01.2012 Dmytro Sushko took part in a press conference on LigaBusinessInform
23.01.2012 PSP Audit is now in social networks
18.01.2012 The new tax return on property status and income, UNIAN, an article by Julia Kaminska, auditor at PSP Audit
13.01.2012 On the need to pay the environmental tax and obtain a permit for waste disposal
12.01.2012 Overview of the latest legislation news, december 2011
10.01.2012 The list of normative and legislative acts that enter into force on January 1, 2012 - taxes and fees, Intefax-Ukraine, comment by Dmytro Sushko, managing partner at PSP Audit
27.12.2011 PSP Audit with all heart congratulates you on the upcoming New Year and Christmas!
20.12.2011 The advance registration of a tax bill will not reduce the temporary loss of business, Interfax-Ukraine, a comment by Dmytro Sushko, managing partner of PSP Audit
15.12.2011 Elimination of misunderstanding, Yurydychna praktika, ¹50 (729), 13 December 2011, a comment by Dmytro Sushko, auditor, managing partner of PSP Audit.
08.12.2011 Overview of the latest legislation news, november 2011
01.12.2011 Less or nothing, Ukraynskiy yuryst, ¹10 (106), October 2011, a comment by Nataliya Salova, director of audit department.
29.11.2011 Specificities of VAT credit forming in the case of railway or air ticket sales
15.11.2011 Overview of the latest legislation news, îctober 2011
12.10.2011 Overview of the latest legislation news, september 2011
28.09.2011 Right for tax deductible expenses in the case of electronic boarding pass of air ticket loss
22.09.2011 Bound by the same bread, Yuridicheskaya Practika, ¹ 38(717)
16.09.2011 Overview of the latest law news, august 2011
13.09.2011 Comment for the Liga-Zakon: "Ñorrection of the error in report for the form 1DF"
12.08.2011 Regarding the tax consequences to the recipient's return loss of financial aid lender
05.08.2011 Overview of the latest law news for june - julay 2011
18.07.2011 Comment to Interfax-Ukraine obtained electronically through tax consultation portal has no legal status
24.06.2011 Interfax comment: A bill to uproschentsam is fiscal in nature and does not consider the interests of business - a view
10.06.2011 Overview of the latest law news for april - may 2011
12.04.2011 Interviews managing partner Dmitry Sushko for the portal "Financial Review"
01.04.2011 Overview of the latest law news for march 2011
12.03.2011 Overview of the latest law news for January-February 2010
23.02.2011 Regarding the definition of the tax base of operations for the sale of goods imported into the customs territory of Ukraine
01.02.2011 Comment by Dmitry Sushko a portal "Business"
25.01.2011 On the rules of VAT transactions under the agreement of the Commission under the Tax Code and the filling of the tax bill under the new rules under the order of the STA of Ukraine ¹ 969 from 21.12.2010g.
19.01.2011
06.12.2010 Comment to Interfax: Tax Code with the President's proposals
29.11.2010 Comment to Interfax: Innovation of the tax code will create the prerequisites for corruption in the tax authorities
28.11.2010 The order of filling in a tax bill under "measurement unit" and "quantity" in the case of a service provider
16.11.2010 On the timing of appeals controlling bodies of the assessment of tax liability
11.11.2010 The need for allocation of tax credit on the acquisition of the leased asset
27.10.2010 Latest law news for august - september 2010
20.10.2010 Salaries for business trip at the weekend
18.10.2010 Tax breaks for certain industries will not improve the business climate in Ukraine
30.09.2010 The tax burden introduction of the Tax Code will grow at least 5 times
23.09.2010 Tax exchange rate differences in a non-profit organizations that are not considered passive income
28.08.2010 Review of the legislation jul-julay 2010
08.07.2010 The five most dangerous rules of the Tax Code Comment Focus UA
23.06.2010 Comment to the Law - 6337
18.06.2010 Draft Tax Code does not give chances "simplistic" stay
16.06.2010 The gas tax will not become a source of funds for road construction - a view Interfax Ukraine
14.06.2010 Managing partner of company P.S.P. Audit Dmytro Sushko commented the market of audit to a correspondent LigaBiznesInform
20.05.2010 Tax Amendment does not allow taxpayers to increase the gross expenditures from past periods - a view
18.05.2010 The introduction of tax holidays for small businesses can lead to ambiguous interpretation of the tax authorities - a view
17.05.2010 Regarding the definition of tax base when calculating the levy for the development of viticulture, horticulture and hop
30.04.2010 Address tax clarification ensures that there are no claims to a taxpayer (in Russian)
20.04.2010 Date of gross income of a committent in the sale of goods under a commission agreement (in Ukrainian)
17.04.2010 Legislative grounds and tax accounting of free distribution of milk (in Ukrainian)
12.04.2010 Date of increase in gross expenditures in the amount of royalties (in Ukrainian)
07.04.2010 Processing documents of cash theft from a cash register (in Ukrainian)
01.04.2010 Comments on the changes made by Order ¹ 99 of the Tax Administration 22/02/2010 in NATU Order ¹ 80 of 19.12.1998g.
29.03.2010 Amendments to dividends taxation can be an effective mechanism for return of investments in Ukraine - opinion (in Russian)
19.03.2010 Review of the legislation Jenuary-February 2010
03.03.2010 On impossibility of tax social allowance to "salary" income of private entrepreneurs, including lawyers (in Russian)
18.02.2010 Can LLP with 100% foreign capital shift from the general system of taxation on simplified (in Russian)
04.02.2010 Issue on deduction of personal income tax from an employee-foreigner. Over all periods tax is deducted at a rate of 15% from him (December 2009 inclusive, in January 2010 30% is deducted). Is it necessary to recalculate the amount of tax deducted and for what period? (in Ukrainian)
04.02.2010 Determination of book value of foreign currency at its sale under condition that the shipment of goods has occurred firstly (in Ukrainian)
04.02.2010 Can a non-resident enterprise purchase on the territory of Ukraine from legal person - resident a privatized land with buildings for the purpose of further construction on it? (in Ukrainian)
04.02.2010 Options to return of investments in the form of investment certificates, which confirm the share of a subsidiary in another enterprise, securities (stocks), bills of other enterprises. Profit tax and value added tax (VAT) taxation of the above-mentioned operations (in Ukrainian)
19.01.2010 Documents processing and procedure of receiving compensation from a parent company of repair works' cost performed by a third person on the territory of Ukraine for the account of a subsidiary (in Ukrainian)
13.01.2010 Fixed tax rates on real estate will not protect business from losses - opinion (in Russian)
18.12.2009 Should we take into account of royalties in determining the customs value of imported goods? (in Ukrainian)
18.12.2009 Concerning the possibility of writing off debt receivable in accounting (in Ukrainian)
17.12.2009 An enterprise has conclude an agreement for provision of legal services with a non-resident: "Call Forwarding carried out on Russian territory to the number in Ukraine (-38044 - ...). Is it necessary to charge VAT on received services? (in Russian)
16.12.2009 A company- resident, which deals with construction of houses, ordering advertisement for the sale of new buildings at a non-resident on the territory of Russia. Is it necessary to charge VAT on received services? (in Russian)
15.12.2009 Charging VAT on the commission payment to the agent - non-resident, which provides services for trademark registration on the territory of Russia (in Ukrainian)
14.12.2009 Reporting at the briefing in the Interfax-Ukraine (in Russian)
14.12.2009 Comments to the Draft Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine" (a comment to the Interfax-Ukraine)(in Russian)
03.12.2009 The Draft Law on auditing activity expands the market but limits a range of participants - expert's opinion (a comment to the Interfax-Ukraine) (in Russian)
01.12.2009 Preferential taxation of operators of tourist services in Ukraine will not oblige the State Tax Administration of Ukraine to pay the budgetary compensation - expert's opinion (a comment to the Interfax-Ukraine) (in Russian)
01.12.2009 Import without import and export without export (in Ukrainian)
01.12.2009 Procedure of calculation and payment of land tax (in Russian)
01.12.2009 Value added tax (VAT) taxation transactions on provision of advertising services outside the territory of Ukraine (in Russian)
01.12.2009 Grape must. Issue on taxation of give-and-take operations (in Russian)
30.11.2009 Method of indexation of employees' wages who work for an enterprise in different time (in Ukrainian)
30.11.2009 "Simplified system of taxation" at increase in tax allowance in one reporting period does not cancel the 15% tax till the end of the year (a comment to the Interfax-Ukraine) (in Russian)
23.11.2009 Concerning legality of an enterprise's administration to unilaterally reduce the salaries of employees (in Ukrainian)
23.11.2009 Placement procedure of an enterprise's advertising on transports, which belong to sole trade individuals - subjects of entrepreneurial activity (in Ukrainian)
23.11.2009 Granting funds to accountable persons without confirming documents and possible tax consequences (in Ukrainian)
23.11.2009 On application of some norms of the Law of Ukraine "On Value Added Tax" (in Ukrainian)
23.11.2009 Business trips processing of regional representatives of a company (in Ukrainian)